Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1887-02-09

The rule which ia now sought to be re-
voked was entered az p matter OF course,
without argument, as being i'll accordance
with the settled practice Of Che court alike
in causes at law, in equity, and in admiralty.
1t is not only matter OF settled pracilce,
but is also one Of essential justice. 1t IS not
unreasonable to suppose that spurious cou
pons mayby possibility he used IN tender
for taxes. The repeal Of the fu'e under
consideration would tend to encourage the
cOunterieitiDg OF them In view OF such
contingency the State has right in any OF
these ,respass suit to d;sprove if she can the
commences Of the particular coupons ten
dered by the plaintiff in aYy particular suit.
True The onuS is upon her to Go this, but
she ought 10 be allowed the opportunity OF
disproving that if she can, and think also
to prove that The Identical coupons have
been rendered for other taxes. The rule
which We are now asked to revoke requires
only that the coupons shall be deposited
with the clerk. II goes no further Ii we
should revoke the rule and grant this mo-
tion we should encourage the wrong 10 the
State of using the same coupons as tender
for an indefinite number of different taxes.
The rule cannot interfere with the legal ard
honest use of coupons The repeal Of it
would encourage and facilitate an illegal
and dishonest use Of them.
The suggestion that the taxpayer suing in
trespass for damage from a levy does not sue to
recover debt paid wrongully but for tort, and
that when suit is commenced, the Stlte has all
its taxes paid by sale of his property, and the
coupons are set free is merely technical and but
statement of but half ofthe csse. Ii the State is
made to pay back the money made by the levy III
damages she is left without the tax and without
the equivalent coupons if this rule is repealed.
The suit in trcspasS against her is for the full
value OF the plaintiff! property levied for costs
and for damages at the pleasure OF jury all on
the theory that the tSx has been paid. Ii the
coupons are not in court in proof that the tax WAS
paid By tender of them, and that the plaintiff
stands upon his tender, then it is not iudicialy
certain that the tax discharged by the tender,
for non c0HSat that tender of what purported to
be coupons WIS of coupons in fact. No injustice
| is put upon the plaintiff by the rnc, and repeat
that the rule requiring the presence of the cou-
pons in court cinnot interfere with any honest
use of them. The effect of repeating the rule
would be to permit the repeated use of the same
| coupons for paying different taxes. Suppose ecu
pons of certain numbers and dates had been ten
dered by John Doe i'll payment OF taxes, and on
the cuubty treasurer refusing them they hsd been
rendered by Richard Roe in payment Of his taxes
| of like amount. Certainly the tender for Does
taxes had been abandoned. Certainly Doe can no
longer stand on his tender, which is vitiated by
the subsequent use of the same coupons in tcader
Tor Roe 5 taxes. suppose further that inc treas
| urer levies upon Does property. Can Doe sue in
| trespass on the ground that his taxes had been
| paid Is he in condition to stand upon his ten
der If he sues on the contention that his taxes
he'd been paid by the tender, is-ho not con-
tradicted by the fact that Roe's taxes were paid
| by tender of the same coupons, and by the legal
fact that the coupons were invalid for the tender
of moro than one set Of taxes? Is his suit not
sei upon falsehood Is he not suggesting
fal:ehood TO the court? Is not his suit itself es
sentally swindle in which he sceks to make the
court confederate?
Let not the court encourage or lend itselfto such
practices. repeat that | do not that any
honest use of coupons can be interie cd with by
rule requiring coupons that have been rendered
for taxes 10 be filed with the clerk in all cases
where actions of trcspss5 arc brought for icvicS
upon the property made after tender.
For these reasons | am OF the opinion that the
motion to repeal the rule in question should he
denied